The news means Irish Nationwide's results will be published a month after its latest peer EBS and a month after the building society published its own figures last year.

Asked about the reason for the delay, the spokeswoman said the figures were "still being worked on" and were set to be published in "mid-May". That timing is within deadlines set by the Government, she added, so the accounts are not overdue.

Nationwide lost some €2.5bn in 2009 and is expected to report another hefty set of losses for last year after suffering a 64pc discount -- the highest of any institution -- on the €9bn of loans it transferred to Nama.

Merged

The building society has already transferred its €3.6bn deposit book and related staff to Permanent TSB and its remaining business will soon be merged with Anglo Irish Bank.

Full details of the Anglo/ Nationwide wind-down are expected to be announced on the day the deal formally goes through, while management is also set to reveal the name of the new entity.

The plans are believed to involve selling off Nationwide's €2bn mortgage book and running down its remaining portfolio in tandem with Anglo's.

Anglo's management team is likely to take the lead in the merged entity, whose business plan is still being mulled over by competition officials at the European Commission.

Nationwide has already gotten state funding of €5.4bn, a massive bailout for an institution of its size. In an appendix to the latest stress tests, consultants BlackRock said Nationwide might have to make further loan provisions of €195m.